企业社会责任、盈利能力和公司治理对公司价值的影响

Ati Kushariani, R. Ananda, M. Riandi
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引用次数: 6

摘要

本研究旨在确定企业社会责任、盈利能力和公司治理对公司价值的影响。样本包括2013-2017年在印尼证券交易所(IDX)上市的14家矿业公司。研究样本的选取采用目的性抽样的方法,本研究使用的数据为二手数据。本研究使用的方法是多元线性回归。研究结果表明:企业社会责任对企业价值没有影响;盈利能力对公司价值有显著的正向影响;机构持股对公司价值有显著的正向影响;管理层所有权不影响公司价值;独立董事对公司价值有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND CORPORATE GOVERNANCE ON COMPANY VALUE
This study aims to determine the effect of corporate social responsibility, profitability, and the corporate governance on company value. The sample consisted of 14 mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sample was selected based on the purposive sampling method, and the data used in this study was secondary data. The method used in this study uses multiple linear regression. Based on the results of this study it can be concluded that corporate social responsibility does not influence on company value; profitability has a significant positive effect on company value; institutional ownership has a significant positive effect on company value; managerial ownership does not effects company value; and independent commissioners have a significant positive effect on company value.
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